CGST was passed to make a provision for levy and collection of taxes on intra-State supply of goods and services by the Central Government. The tax collected on this will be shared to the Central. The credit under CGST cannot be used for paying SGST and vice versa.

The revenue collected under SGST is for the respective State Government for intra state supply of goods or services or both. Existing state levied taxes such as VAT,CST, Entertainment and amusement tax ( except when levied by local bodies ) and Taxes on lotteries, betting and gambling will get subsumed under the SGST Act.

CGST was passed to make a provision for levy and collection of taxes on intra-State supply of goods and services by the Central Government. The tax collected on this will be shared to the Central. The credit under CGST cannot be used for paying SGST and vice versa.

For all the union territories like Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, Delhi (National Capital Territory of Delhi), Lakshadweep, Puducherry etc. UTGST is leviable on all the intrastate supply of Goods or services or both with exceptions.

It contains list of scenarios on how to value the supply made between two parties when the consideration is not fully in monetary terms, or between two related parties, valuation in respect of certain supplies etc.

Contains rules relating to claiming of Input Tax Credit that under various scenarios. Manner of determination of ITC in respect of Capital Goods and its reversals, conditions and restriction in respect of input and Capital Goods sent to Job worker etc, are addressed in the rules

Report on GST returns proposes eight different types of returns under the GST. There will be common e-return for CGST, SGST, IGST and Additional Tax. It also highlights the various aspect of filing returns under GST.